Following two important strands of tax compliance literature, this empirical paper develops a cross-section analysis in order to test both the role of tax morale on tax compliance decisions and the main predictions of the slippery slope framework. Using data from the World Value Surveys (WWS),...

This report aimed to assess the main dimensions of work attitudes in the European Union and in a selected sample of extra-EU countries, by analysing several data sources in a comparative way. Some preliminary conclusions can be drawn. It seems that countries at different stages of industrial...